Senate Resolution 108 - Introduced SENATE RESOLUTION NO. 108 BY SWEENEY A Resolution honoring the enduring special relationship 1 between the state of Iowa and Taiwan. 2 WHEREAS, the state of Iowa established a 3 sister-state relationship with Taiwan in 1989, and Iowa 4 and Taiwan have since enjoyed strong bilateral trade, 5 educational and cultural exchanges, and tourism; and 6 WHEREAS, on November 5, 2021, the Iowa General 7 Assembly established the Iowa Statehouse Taiwan 8 Friendship Caucus with bipartisan support, becoming 9 the fourth such caucus established in midwestern 10 states; and 11 WHEREAS, Taiwan is a vibrant democracy with a 12 flourishing civil society, grounded in respect for 13 freedom, human rights, and the rule of law; and 14 WHEREAS, the state of Iowa and Taiwan have enjoyed 15 a strong and growing partnership over the years, 16 exemplified by extensive cooperation in trade, 17 education, cultural exchange, and people-to-people 18 ties; and 19 WHEREAS, Taiwan and the state of Iowa share a long 20 and mutually beneficial relationship with significant 21 prospects for future growth, and Taiwan has been 22 one of Iowa’s most important export markets in Asia, 23 supporting Iowa’s agricultural and manufacturing 24 sectors; and 25 WHEREAS, Taiwan and the state of Iowa enjoy a strong 26 partnership through the Partner States Program of the 27 Iowa International Center; and 28 -1- LSB 6069XS (3) 91 jm/jh 1/ 5

S.R. 108 WHEREAS, in 2024, Taiwan and the state of Iowa 1 signed a Memorandum of Understanding on Economic 2 Cooperation and Trade Relations, strengthening 3 bilateral cooperation and expanding opportunities for 4 trade, investment, and industry collaboration; and 5 WHEREAS, in November 2025, the Iowa Economic 6 Development Authority assigned a trade representative 7 to its Taiwan office, enhancing the presence of the 8 state of Iowa in Asia and deepening economic and 9 investment ties; and 10 WHEREAS, Taiwan was the United States’ 7th largest 11 merchandise trading partner, 12th largest export 12 market, and 8th largest source of imports in 2024; and 13 WHEREAS, from 2021 to 2023, trade between the 14 United States and Taiwan grew by 50 percent, and in 15 2024, reached $158.6 billion, a 24 percent increase, 16 with Taiwan’s direct investment in the United States 17 totaling $14.1 billion, bolstering supply chain 18 resilience, industrial cooperation, innovation, and 19 talent exchanges; and 20 WHEREAS, between 2021 and 2024, the United States 21 exported soybeans, corn, wheat, and beef to Taiwan 22 totaling $8.46 billion, benefiting American farmers, 23 including those in the state of Iowa; and 24 WHEREAS, President Lai Ching-te of Taiwan announced 25 that businesses plan to increase purchases of these 26 agricultural commodities to $10 billion between 2025 27 and 2028, an 18 percent increase, helping reduce the 28 trade deficit of the United States and mitigate risks 29 associated with global trade disruptions; and 30 -2- LSB 6069XS (3) 91 jm/jh 2/ 5

S.R. 108 WHEREAS, Taiwan pursues integrated, values-based, 1 and allies-focused diplomacy and contributes to 2 humanitarian aid, medical assistance, disaster relief, 3 and global public health; and 4 WHEREAS, Taiwan has committed to strengthening its 5 self-defense, with its military budget projected to 6 reach 3.32 percent of gross domestic product next year 7 and a goal of 5 percent by 2030; and 8 WHEREAS, Taiwan promotes the Strategic Three Chains: 9 the Democratic Value Chain grounded in freedom, human 10 rights, and rule of law; the Non-Red Supply Chain 11 reducing authoritarian dependence; and the First Island 12 Chain linking South Korea, Japan, Taiwan, and the 13 Philippines as a barrier to authoritarian expansion to 14 make sure peace, prosperity, and security thrive in the 15 Indo-Pacific; and 16 WHEREAS, the inclusion of Taiwan on the world stage 17 and its meaningful participation in international 18 organizations are essential to addressing global 19 challenges, and Taiwan contributes significantly to 20 the international community and the maintenance of 21 international order; and 22 WHEREAS, Taiwan and the United States have condemned 23 the People’s Republic of China’s misuse of Resolution 24 2758 issued by the United Nations General Assembly 25 to isolate Taiwan and restrict Taiwan’s sovereign 26 choices; and 27 WHEREAS, the United States has reaffirmed that 28 Resolution 2758 does not bar Taiwan’s participation in 29 the United Nations system or other multilateral forums, 30 -3- LSB 6069XS (3) 91 jm/jh 3/ 5

S.R. 108 as stated at the World Health Organization Executive 1 Board and the United Nations Security Council; and 2 WHEREAS, as the federal Taiwan Relations Act 3 stipulates that “[w]henever the laws of the United 4 States refer or relate to foreign countries, nations, 5 states, governments, or similar entities, such terms 6 shall include and such laws shall apply with respect 7 to Taiwan”, it is legitimate for Iowa businesses to 8 refer to Taiwan as “Taiwan” in conducting business with 9 Taiwan; and 10 WHEREAS, negotiations for a bilateral trade 11 agreement between Taiwan and the United States 12 represent an important step toward further 13 strengthening bilateral trade, increasing Iowa’s 14 exports to Taiwan, and creating new opportunities for 15 investment and technical collaboration through trade 16 facilitation measures; and 17 WHEREAS, Taiwan’s investment in the United 18 States has increased significantly in recent years, 19 underscoring the importance of negotiating and 20 concluding a comprehensive tax agreement to address 21 double taxation in order to attract additional 22 investment and further deepen economic ties between 23 Taiwan, the United States, and the state of Iowa; and 24 WHEREAS, the year 2026 marks the 250th anniversary 25 of the founding of the United States and the 30th 26 anniversary of Taiwan’s first direct presidential 27 election, milestones that highlight the shared values 28 and longstanding partnership between the two nations 29 in advancing liberty, democracy, prosperity, and 30 -4- LSB 6069XS (3) 91 jm/jh 4/ 5

S.R. 108 peace; NOW THEREFORE, 1 BE IT RESOLVED BY THE SENATE, That the Senate 2 reaffirms its commitment to strengthening and deepening 3 ties between the state of Iowa and Taiwan; and 4 BE IT FURTHER RESOLVED, That the Senate supports 5 Taiwan’s meaningful participation in the international 6 arena and condemns efforts to undermine Taiwan’s 7 sovereign status or international engagement through 8 the distortion of Resolution 2758 issued by the United 9 Nations General Assembly; and 10 BE IT FURTHER RESOLVED, That the Senate recognizes 11 the significance of these historic milestones and 12 reaffirms its strong support for continued peace, 13 stability, and prosperity in the Taiwan Strait; and 14 BE IT FURTHER RESOLVED, That the Senate supports 15 the state of Iowa and Taiwan in continuing to deepen 16 their bilateral partnership, strengthen economic and 17 people-to-people ties, and advance shared democratic 18 values in the years ahead. 19 -5- LSB 6069XS (3) 91 jm/jh 5/ 5